For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

This thesis has been done at the Unversity of Örebro for Örebro University Hospital (USÖ). In our work we have developed a product for hearing tests to determine hearing thresholds of small children. Our product contains software and a control surface for controlling two separate screens. One of the demands was that our software could handle big file libraries. Reliability and simplicity were essential for the user.In our work we have utilized programming of both microcontrollers and Windows software.

To achieve an optimal combustion, an even air/fuel ratio in the combustion chamber is required. An optimal combustion leads to reduced amount of emissions due to a more complete combustion, which is an important matter because of the sharpened environmental laws. This can be attained, among other things, by applying entirely variable cam times. To optimize the engines efficiency and its emissions at all workloads and speeds, an active valve control can be applied. This means that the intake and exhaust-valves can be opened and closed at any time, independent of the crankshaft position.

Restrictions in nature conservations are increasing the influence of forest management. Nobel broadleaved forests are more influenced than other forests, because they are considered to be more valuable than other forest types in Skåne. There has been a lack of knowledge about the amount that is set-aside for nature conservation and what types of forest that is concerned. These are the main questions to be answered in this thesis. Moreover has the timber quality been compared between set-aside and non-set-aside areas since it affect the financial conditions for the forestry in nobel broadleved forests. The last asked question deals with the financial consequences of set-aside.

Syftet med studien var att belysa hur motivation på arbetsplatsen kan betraktas från ett inre och yttre perspektiv, med utgångspunkt från ett antal specifika faktorer såsom samhörighet, kompetens, autonomi och kontroll i tillvaron. 126 respondenter, 99 kvinnor och 27 män besvarade en enkät som bestod av demografiska frågor, frågor kring chefens stöttande av autonomi, frågor om samhörighet, kompetens och arbetsmotivation samt ett testbatteri bestående av IMI scale, Work Extrinsic and Intrinsic Motivation Scale och Locus of Control. Studiens resultat visar att chefens stöttande av autonomi påverkade de anställdas inre arbetsmotivation positivt. Studien visar även på att det finns ett svagt samband mellan inre arbetsmotivation och tillfredsställelsen av de anställdas behov av autonomi och samhörighetAbstractThe purpose of this study was to see how work place motivation can be seen from an intrinsic and extrinsic perspective, with starting point from specific factors such as relatedness, competence, autonomy and control. The 126 respondents of the study, 99 women and 27 men, answered a questionnaire that consisted of a few demographic questions, questions about if the boss is supportive of autonomy, questions about relatedness, competence and work place motivation.

SammanfattningDenna uppsats beskriver design och implementering av en mer effektiv metod att styrakameraförsedda radiostyrda markfordon (UGV av engelskans Unmanned GroundVehicle). Det åstadkoms genom att införa samma kontroller som är vanliga i actionspel iförsta persons perspektiv, så kallat Free Look Control (FLC). Miljontals spelare kommeratt känna igen och vara bekväma med styrprincipen, vilket borde reducera dengenomsnittliga träningstiden samt förbättra prestationsförmågan. FLC gör det möjligt föroperatören att kontrollera kamerans läge direkt istället för via fordonet den sitter på.Detta görs genom att i mjukvara sammankoppla fordonets och kamerans rörelser.Utöver författandet av denna uppsats byggs en fungerande UGV-prototyp som kanstyras enligt både FLC och dagens standard, Tank Control (TC). Detta gör det lätt attdemonstrera skillnader mellan metoderna.Arbetet utförs åt institutionen Flyg- och systemteknik inom FOI, Totalförsvaretsforskningsinstitut, för att demonstrera och marknadsföra konceptet att använda FLC förstyrning av obemannade markfordon.Nyckelord: Odometri, Kalman filter, UGV, Unmanned Ground Vehicle, obemannademarkfordon, FLC, Free Look Control, FPS, First Person Shooter, fjärrstyrning..

As stocks have become a more common way for people to save their money, the range of financial information has had a substantial increase. To understand the assumptions that stock valuation and analysis are built upon, it is important for the reader to have an understanding for the models that are used by banks and institutions when recommendations are published.The cash flow model, which is the most commonly used stock valuation tool, is based on CAPM. This model describes the relationship between an assets return and its risk in relation to an index. The risk parameter is called the beta value and has grown to be the dominating risk factor within financial economics literature.The use of beta values has been widely discussed in the world of academics and some researchers claim that the degree of explanation brought about by the beta is so low that it should be discarded, others are faithful to the beta and believe that it still serves a purpose. As a result of this criticism other ways to calculate the beta have surfaced, models that take other factors of risk into consideration.

Swedish school has for the last decades been using quality management as a method for improvement. Quality management is an enormous work and the whole school staff needs to be involved. The management consists of several parts like planning, surveys and interviews, analysis of the replies and setting up new goals. Parents, children and teachers are nowadays accustomed with quality surveys. The last few years these quality surveys have been computerized, but they still look almost the same, using little interaction with the respondent.I have had the opportunity to work with the company KMF Ventures, which has a vision that entails a more interactive web survey.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Det finns i management control-litteraturen en efterfra?gan pa? studier som tar ett helhetsperspektiv pa? styrsystem (Management Control Systems, MCS) och som fo?rklarar hur dessa system bidrar till effektivitet hos organisationer. Utifra?n ett contingency-synsa?tt underso?ker vi i denna studie hur kulturell styrning och prestationsma?tning som delar av MCS, tillsammans med den kontextuella variabeln osa?kerhet i omgivningen, pa?verkar hur effektiva organisationer a?r. Vi antar en systemansats och o?nskar studera relationen mellan fler variabler, och da?rfo?r tilla?mpas en klusteranalys da?r datamaterialet delas in i grupper med liknande karakta?ristika.

Forskning har visat att self-efficacy, självkänsla, KASAM och locus of control alla har en effekt på graden av upplevd stress. Dock inte alla tillsammans, vilket denna studie avsåg att undersöka samt deras inbördes relationer och vilken variabel som predicerar stress bäst. Högskolestudenter (n = 65) svarade på varsin enkät. Resultatet visade att alla variablerna hade signifikant negativ korrelation med upplevd stress. Ju högre nivå på variablerna desto mindre stressade var studenterna.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

The Swedish National Heritage Board (RAÄ) is the agency of the Swedish government responsible for heritage and historic environment issues. During the last couple of years the agency has implemented a new management control system, the balanced scorecard, originally developed for profit driven organizations. Organizations within the public sector have other objectives than profit seeking organizations, and there have been difficulties in applying the balanced scorecard model in the public sector. Therefore we find it interesting to examine the reasons behind these difficulties and believe that some answers can be found in the identification process of the balanced scorecard. Therefore we aim to perform a case study of RAÄ and explain how the identification process of the components of their balanced scorecard can affect further usage of the model as a management control tool.

Mass communication today stands for a great number of information in the developed welfare state of Sweden. This was also the case during the social and economic financial crisis in 2008-2011. At this point, the majority of the population chose to turn to the newspapers to look for further information. This essay seeks, in a comparative and theoretical way, and with the help of two theories of nationalism, to understand how the Swedish culture and tradition can be ex­plained via newspapers, and in what way these portray nationalism. What it also sets out to in­vestigate further is what kind of impact it might exercise over the population in its position as one of the leading providers of information.

AbstractAre we always aware of our actions and the affect they have on our environment? With this study we are exploring a phenomenon, called Jantelagen, which have affected the Swedish society for a long time. It is a phenomenon that where brought to life officially in the 1930?s by an author called Aksel Sandemose. We want to know if Jantelagen still exist in the society or if it has faded to the degree that it is no longer in use.